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The conditional operator (?:) :
Financing Activities
Transactions related to raising capital and repaying shareholders, including issuing equity, obtaining loans, and paying dividends.
Investing Activities
Transactions that involve the purchase or sale of long-term assets and investments are considered investing activities.
Non-current Assets
Non-current assets are long-term resources owned by a company, expected to provide economic benefits beyond one year, such as property, plant, and equipment (PP&E), and intangible assets.
Direct Method
A cash flow statement presentation that lists major categories of gross cash receipts and payments.
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